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PeerBasis
Compensation Comparability Determination

Children's Museum Of Jacksonville

Executive Director / CEO

EIN 300436154
NC · NTEE A52
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samantha Plocica, Executive Director / CEO ($65,539) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Samantha Plocica — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,465 total compensation of comparable organizations → $100,200 $65,539
$25,24310th
$45,89325th
$57,554Median
$72,80475th
$82,42490th
$65,539This org · 63rd
p10$25,243
p25$45,893
p50$57,554
p75$72,804
p90$82,424
$65,539

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to NC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Children's Discovery Museum Of Cape Cod Inc MA$447,408 Exec Director $87,032 $75,690 2024
Wonderfeet Kids Museum Inc VT$441,108 Executive Di $47,500 $47,637 2023
Upper Peninsula Children's Museum MI$452,246 Executive Di $70,000 $69,926 2024
San Luis Obispo Children's Museum CA$432,411 Executive Dir. $111,814 $96,203 2023
Lutz Children's Museum Inc CT$463,864 Executive Director $77,808 $72,690 2023
Adventure Childrens Museum OR$470,174 Executive Dir. $36,978 $33,234 2024
Explore Children's Museum Of Sun WI$472,035 Executive Director $56,923 $59,233 2023
Kearney Area Children's Museum NE$473,812 Executive Di $50,302 $53,908 2023
Children's Discovery Museum ME$480,697 Executive Director $45,415 $45,311 2023
Flip Museum Inc OR$405,336 Executive Director $66,667 $58,373 2025
Amelia Park Children's Museum Inc MA$402,328 Executive Director $14,306 $12,810 2023
The Virgin Island Childrens Museum VI$490,033 Executive Dir. $36,000 $37,063 2023
Children's Museum Of Findlay OH$394,125 Executive Di $54,300 $55,660 2024
Children's Museum Of Montana MT$393,318 Executive Director $54,827 $58,887 2023
Hawaii Keiki Museum HI$511,353 Museum Director / Ceo $5,153 $4,465 2024
Playzeum Yuba-sutter CA$377,489 Executive Dir. $99,959 $81,382 2025
Kids Discovery Museum WA$518,759 Executive Director $44,307 $38,391 2024
The Great Lakes Childrens Museum MI$523,555 Executive Director $65,320 $63,568 2025
Raven Hill Discovery Center MI$360,028 Executive Dir. $24,923 $24,897 2024
Galesburg Museums Inc IL$530,678 Executive Dir. $79,769 $75,898 2024
Kidscommons IN$534,642 Executive Director $81,744 $83,429 2024
Hands On Childrens Museum Inc FL$345,304 Director $11,000 $10,296 2023
Aha A Hands On Adventure OH$344,152 Executive Di $55,000 $56,378 2024
Scioto County Childrens Museum Inc OH$339,664 Director $67,472 $69,162 2024
Kids Discovery Factory Inc IN$337,260 Executive Director $53,993 $56,734 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to NC cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default63rd
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted63rd

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Samantha Plocica) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 38 similarly situated organizations (Same NTEE sector (A52), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,539 is reasonable (approximately the 63rd percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.